The following T-accounts represent September activity.

Required:

Compute the missing amounts indicated by the letters (a) through (i).

Materials Inventory
BB (9/1)	8,000
	(a)	4,400
		(b)
EB (9/30)	9,800

Work-In-Process Inventory
BB (9/1)	23,600
	180,800	(e)
	121,000
	88,800
EB (9/30)	16,500

Finished Goods Inventory
BB (9/1)	13,700
	(e)	(f)
EB (9/30)	(g)

Cost of Goods Sold
	397,800

Applied Overhead Control
		(d)

Manufacturing Overhead Control
	121,000
	4,400
	36,200
	33,000
	3,300

Wages Payable
		124,300
162,000		(c)
		36,200
		119,500	EB (9/30)

Accumulated DepreciationPlant & Equipment
		203,100	BB (9/1)
		(h)
		236,100	EB (9/30)

Accounts PayableMaterial Suppliers
		95,000

Prepaid Expenses
BB(9/1)	25,000
		(i)
EB(9/30)	21,700